Declaration characters (page 1 of Form 200)

Entities that apply the special regime of international tax transparency regulated in article 100 of the LIS, must mark the box [00007] "Imputation in the tax base of positive income from article 100 of the LIS" in the tax period subject of the declaration in which they impute in their tax base the positive income obtained by one or more entities not resident in Spanish territory or by a permanent establishment, in compliance with and in accordance with the provisions of said article.